Camp Luther Association

Nonprofit profile at a glance

EIN
981515243
IRS 990 coverage
2020–2022
Forms available
Form 990 2022
Location
Mission, British Columbia, CA
Phone
3602239623
Rating
44
Verdict
MIXED
Rating confidence
Moderate
Sector
Camps
Affiliation
Christianity

Reported finances

Revenue
$854,997
Expenses
$837,086
Assets
$411,848
Liabilities
$79,469

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • Matt Castle (Executive Director)

Highest reported compensation

  • Matt Castle (Executive Director): $61,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To carry on Bible Camp work as summarized in the Lutheran Book of Concord. To conduct programs for the Cristian training of children young people and adults.

What it reported doing in 2022

According to doctrines of the Evangelical Lutheran Faith

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - Most voting board members are independent and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 18
  • Transparency & Controls: 58
  • Accountability: 74
  • Sustainability: 36
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20.3%; rating input score 20
  • Program expense ratio: 20.9%; rating input score 21
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.1%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 7.3%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: -20.2% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 23.4% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 14.9% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 20.3% of revenue deployed · 20.9% of spending went to programs
  • Governance: 140 of 140 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $175K in reported program spending
  • Leadership: top reported pay $62K · 2 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 2 filing years from 2020 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 20/100.
  • High — Financial Efficiency: Program expense ratio scored 21/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.